OMB No. 1545-0148

Application for Extension of Time To File

Certain Excise, Income, Information, and Other Returns Form 2758

(Rev. October 2004)

Department of the Treasury

Internal Revenue Service  File a separate application in duplicate for each return.

Name Please type or

print.

Number, street, and room or suite no. (or P.O. box no. if mail is not delivered to street address)

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

Employer identification number

Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and

trusts must use Form 8736. Organizations filing Forms 990, 990-EZ, 990-BL, 990-PF, 990-T, 1041-A, 4720, 5227, 6069, and

8870 must use Form 8868. Foreign persons filing Form 1042-S must use Form 8809.

1a I request an extension of time until ,

Form 3520-A

Form 706-GS(D) Form 8612

Form 706-GS(T) Form 8613

Form 1042

Form 1041 (estate) Form 8725

Form 1120-ND (sec. 4951 taxes)

Form 8804

If the organization does not have an office or place of business in the United States or Puerto Rico, or if your books

and records are not kept in the U.S., check this box 

2a For the calendar year , or other tax year beginning and ending

b If this tax year is for less than 12 months, check reason: Change in accounting period Initial return Final return

3 Has an extension of time to file previously been granted for this tax year? Yes No

4 State in detail why you need the extension

If this extension is for Form 706-GS(D), 706-GS(T), 1041 (estate), 1042, 1120-ND, 8612, 8613, 8725, 8804, or

8831, enter the tentative tax less any nonrefundable credits. See the instructions

5a

$

If this form is for Form 1041 (estate), 1042, or 8804, enter any refundable credits and estimated tax

payments made. Include any prior year overpayment allowed as a credit

b

$

c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or, if required, deposit

with FTD coupon or by using EFTPS (Electronic Federal Tax Payment System). See the instructions $

Signature and Verification

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief,

it is true, correct, and complete; and that I am authorized to prepare this form.

Signature  Date 

File original and one copy. The IRS will show below whether or not your application is approved and will return the copy.

We have approved your application. Please attach this form to your return.

We have not approved your application. However, we have granted a 10-day grace period from the later of the

date shown below or the due date of your return (including any prior extensions). This grace period is considered

to be a valid extension of time for elections otherwise required to be made on a timely return. Please attach this

form to your return.

We have not approved your application. After considering the reasons stated in item 4, we cannot grant your

request for an extension of time to file. We are not granting the 10-day grace period.

We cannot consider your application because it was filed after the due date of the return for which an extension

was requested.

Other:

Director Date

If you want a copy of this form to be returned to an address other than that shown above, please enter the address to which the copy should be sent.

Name

Please

Type

or

Print

Number, street, and room or suite no. (or P.O. box no. if mail is not delivered to street address)

City, town or post office, state, and ZIP code. For a foreign address, see instructions.

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 11976B Form 2758 (Rev. 10-2004)

Title 

Form 8831

, to file (check only one):

, , .

File the original

and one copy by

the due date for

filing your return.

See instructions

on back.

Notice

to

Applicant

To Be

Completed

by the

IRS

b

20 20
Form 2758 (Rev. 10-2004) Page 2

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Extension period. Generally, we will not

grant an extension of time for more than 90

days unless sufficient need for an extended

period is clearly shown. If you need an

additional extension of time, file a second

Form 2758 before the original extension

expires. The total extension may not be for

more than 6 months except for taxpayers

who are abroad.

Privacy Act and Paperwork Reduction Act

Notices. For the Privacy Act Notice regarding

extensions of forms which may be filed by

individuals, see the separate instructions for

those forms. We ask for the information on

this form to carry out the Internal Revenue

laws of the United States. You are required to

give us the information. We need it to ensure

that you are complying with these laws and

to allow us to figure and collect the right

amount of tax.

Line 1a. Check only one box. You must file a

separate Form 2758 for each return for which

you are requesting an extension.

Where to file. Generally, file the original and

one copy of this form with the Internal

Revenue Service Center serving the

taxpayer’s address.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time

is:

Line 4. Describe in detail the reasons causing

delay in your filing the return. We cannot

approve applications that give incomplete

reasons, such as “illness” or “practitioner too

busy,” without adequate explanations. If a

request for an extension is made only to gain

time, we will deny both the extension request

and the 10-day grace period. If you are

requesting an extension for filing your initial

return (i.e., you are adopting a tax year) state

“Adoption of Tax Year” on line 4; no further

explanation is required.

Recordkeeping 5 hr.

Learning about the law

or the form 12 min.

Preparing and

sending the form to the IRS 16 min.

Line 5a. See the specific form and

instructions to estimate the amount of the

tentative tax, reduced by any nonrefundable

credits. If you expect this amount to be zero,

enter -0-.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form simpler, we

would be happy to hear from you. You can

write to the Internal Revenue Service, Tax

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, Washington, DC 20224. Do not send the

tax form to this address. Instead, see Where

to file above.

Interest. Interest is charged on any tax not

paid by the regular due date of the return

from the due date until the tax is paid. It will

be charged even if you have been granted an

extension or have shown reasonable cause

for not paying on time.

Line 5c—Balance due. Form 2758 does not

extend the time to pay tax. To avoid interest

and penalties, send the full balance due with

Form 2758.

Late payment penalty. Generally, a penalty

of 1⁄2 of 1% of any tax not paid by the due

date is charged for each month or part of a

month that the tax remains unpaid. The

penalty cannot exceed 25% of the amount

due. The penalty will not be charged if you

can show reasonable cause for not paying on

time.

Caution: If you are requesting an extension of

time to file Form 1042, see the deposit rules

in the instructions for that form to determine

how payment must be made.

Late filing penalty. A penalty is charged if

the return is filed after the due date (including

extensions) unless you can show reasonable

cause for not filing on time. The penalty is

generally 5% of the tax not paid by the

regular due date (even if an extension of time

to pay has been granted) for each month or

part of a month that the return is late, up to a

maximum of 25% of the unpaid tax. For an

income tax return filed more than 60 days

late, the minimum penalty is $100 or the

balance of the tax due on the return,

whichever is smaller.

When to file. File Form 2758 by the regular

due date (or the extended due date if a

previous extension was granted) of the return

for which an extension is needed. However,

to avoid a possible late filing penalty in case

your request for an extension is not granted,

you should file Form 2758 early enough to

allow the IRS to consider your application

and reply before the return’s regular or

extended due date.

Signature. The person who signs this form

may be:

No blanket requests. File a separate

Form 2758 for each return for which you are

requesting an extension of time to file. This

extension will apply only to the specific return

checked on line 1a. It does not extend the

time for filing any related returns. For

example, an extension of time for filing an

estate’s income tax return will not apply to

the individual income tax returns of the

beneficiaries.

● A distributee, or an authorized

representative of a distributee, filing Form

706-GS(D).

● A trustee filing Form 706-GS(T) or 3520-A.

● A principal officer of a corporate

organization filing Form 8612 or 8613.

Reasons for extension. The IRS will grant a

reasonable extension of time for filing a

return. You must file an application on time

and show reasonable cause why the return

cannot be filed by the due date. Generally,

we will consider the application based on

your efforts to fulfill the filing requirements,

rather than on the convenience of your tax

return preparer. However, if your tax return

preparer is not able to complete the return by

the due date for reasons beyond his or her

control or, in spite of reasonable efforts, you

are not able to get professional help in time

to file, the IRS will generally grant the

extension.

● A trustee or disqualified person filing Form

1120-ND for their own liability.

● A fiduciary, trustee, executor, administrator,

or an officer representing the fiduciary or

trustee filing Form 1041 for an estate.

Specific Instructions

Address. If your address is outside the

United States, or its possessions or

territories, enter the information on the line for

“City, town or post office, state, and ZIP

code” in the following order: city, province or

state, and the name of the country. Follow

the foreign country’s practice in placing the

postal code in the address. Do not abbreviate

the country’s name.

● A withholding agent filing Form 1042.

● A person filing Form 8725 or 8831.

Caution: If an extension is granted and the

IRS later determines that the statements

made on this form are false and misleading,

the extension is null and void. You will be

subject to the late filing penalty explained

below.

● A general partner or limited liability

company member of a partnership filing Form

8804.

● An attorney or certified public accountant

qualified to practice before the IRS.

● A person enrolled to practice before the

IRS.

● A person holding a power of attorney.

Different late filing penalties apply to

information returns. See the specific form

instructions for details.

Purpose of form. Use Form 2758 to request

an extension of time to file any of the returns

listed under line 1a, page 1.

Also, trustees and disqualified persons filing

Form 1120-ND to report section 4951 taxes

must each file separate applications.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB control

number. Books or records relating to a form

or its instructions must be retained as long as

their contents may become material in the

administration of any Internal Revenue law.

Generally, tax returns and return information

are confidential, as required by section 6103.

If your mailing address has changed since

you filed your last return, use Form 8822,

Change of Address, to notify the IRS of the

change. A new address shown on Form 2758

will not update your record.

However, file this form with the Internal

Revenue Service Center, Philadelphia, PA

19255, if you are requesting an extension for

Form 1042, 3520-A, 8804, or if you do not

have a principal office or place of business in

the United States.

Line 1b. If the box on line 1b is checked and

your partnership’s books and records are

kept outside of the United States and Puerto

Rico, Form 8804 is due by the 15th day of

the 6th month from the end of the

partnership’s tax year. Otherwise, Form 8804

is due on the 15th day of the 4th month from

the end of the partnership’s tax year.